Bulgaria Tax & Investment Guides
16 guides covering Bulgarian taxation, flat 10% personal income tax, 10% corporate tax (5% micro-enterprise), 20% VAT (9% tourism), social security caps at BGN 3,750/month, CGT 10%, property transfer tax 0.1–3%, and EU single market access.
Personal Tax & Residency
Flat 10% IIT, 183-day residency, filing by April 30, over 70 DTTs
Bulgaria Personal Tax Guide 2026 — Flat 10% IIT
Bulgaria personal income tax: flat 10% rate, no personal allowance, social security cap BGN 3,750/month, NRA filing by April 30.
Bulgaria Tax Filing Guide 2026 — NRA Portal, April 30 Deadline
Bulgaria tax filing: NRA online portal, individual returns due April 30, corporate returns March 31, VAT monthly/quarterly, digital signatures.
Bulgaria Tax Residency Guide 2026 — 183-Day Rule
Bulgaria tax residency: 183-day rule, worldwide taxation for residents, source-based for non-residents, over 70 DTTs, EU residence rights.
Business & Corporate Tax
CIT 10% flat (lowest in EU), 5% micro-enterprise, R&D 150% deduction, holding company regime
Bulgaria Corporate Tax Guide 2026 — 10% CIT (Lowest in EU)
Bulgaria corporate income tax: 10% flat rate (lowest in EU), 5% for micro-enterprises under BGN 50K revenue, R&D 150% super-deduction, holding company regime.
Bulgaria Cross-Border Tax Guide 2026 — WHT 5%/10%, DTTs
Bulgaria cross-border tax: WHT 5% dividends, 10% interest/royalties, 0% for EU under directives, over 70 DTTs, transfer pricing rules, CFC rules.
Bulgaria Investment Hub Guide 2026 — R&D 150%, EU Access
Bulgaria as an investment hub: 10% CIT, R&D 150% super-deduction, holding company regime, IP regime, EU single market, lowest CIT in EU.
VAT & Indirect Tax
VAT 20% standard, 9% tourism/hotels, 0% exports/EC supplies, VIES, intra-EU
Investment & Savings
CGT 10%, 0% BSE >1 year, dividends 5%, interest 10%, crypto as capital gains
Bulgaria Capital Gains Tax Guide 2026 — 10% CGT
Bulgaria CGT: 10% on gains from shares and real estate, 0% for BSE-listed shares held >1 year, principal residence exempt, no CGT for EU subsidiaries.
Bulgaria Crypto Tax Guide 2026 — 10% CGT/IIT
Bulgaria crypto tax: cryptocurrencies taxed as capital gains at 10%, mining as self-employment income at 10% IIT, VAT not applicable, NRA guidance.
Bulgaria Investment Income Guide 2026 — Dividends 5%, Interest 10%
Bulgaria investment income tax: dividends 5% WHT (0% EU companies), interest 10% WHT (0% EU), CGT 10%, BSE >1 year 0%.
Property & Rental Tax
Transfer tax 0.1–3%, notary fees 0.5–1%, rental income at 10% IIT
Bulgaria Property Tax Guide 2026 — Transfer Tax 0.1–3%
Bulgaria property taxes: municipal transfer tax 0.1–3%, notary fees 0.5–1%, registration 0.1%, no annual property tax on principal residence.
Bulgaria Rental Income Guide 2026 — 10% IIT with Deductions
Bulgaria rental income: taxed at 10% IIT, 10% deemed expense deduction available, no receipts needed. Corporate rentals at 10% CIT.
Employment & Social Charges
Employee 12.75%, Employer 18.55%, cap BGN 3,750/month, three-pillar pension
Bulgaria Pension Guide 2026 — Three-Pillar System, Cap BGN 3,750
Bulgaria pension system: three-pillar model (state PAYG, mandatory supplementary, voluntary), retirement age 64/62, cap BGN 3,750/month.
Bulgaria Social Contributions Guide 2026 — Employee 12.75%, Employer 18.55%
Bulgaria social security: employee 12.75% (pension, health, unemployment), employer 18.55%, cap BGN 3,750/month, three-pillar pension system.
Wealth & Succession
No inheritance tax, no gift tax (spouses/lineal heirs), no wealth tax
Bulgaria Inheritance & Gift Tax Guide 2026 — No Tax for Spouses/Children
Bulgaria inheritance and gift tax: 0% for spouses and lineal heirs, no inheritance tax, no gift tax for direct family, no wealth tax.
Bulgaria Wealth Tax Guide 2026 — No Wealth Tax
Bulgaria has no wealth tax, no net worth tax, no solidarity surcharge, and no tax on asset holdings. Bulgaria is a zero-wealth-tax jurisdiction.